2008 (6) TMI 409

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.... for the Appellant. Shri B.K. Singh, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. The appellants filed this appeal against Order-in-Appeal passed by the Commissioner (Appeals) whereby benefit of notification No. 51/96-Cus. dated 23-7-1996 was denied and demand was confirmed. The goods imported by the appellants were also ordered to be con....

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....y confirmed the demand and confiscated the goods and imposed redemption fine and penalty. 5. Contention of the appellants is that at the time of import they were having essentiality certificate issued by the university to the effect that the goods in question are essential for imparting technical education programme and subsequently withdrawn the essentiality certificate on the ground that....

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.... the university. Essentiality certificate was subsequently withdrawn as the appellants are not recognized as Ph.D. research centre or for P.G. level courses in engineering, etc. In these circumstances as the appellants were not entitled for the benefit of notification, therefore, we find no infirmity in the impugned order whereby benefit of notification was denied and demand of customs duty was co....